GUJARAT SAMAJ SEVA TRUST,KHEDA vs. THE ITO, WARD-EXEMPTION, VADODARA

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ITA 955/AHD/2024Status: DisposedITAT Ahmedabad29 January 2025AY 2011-12Bench: Ms. SUCHITRA KAMBLE (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal was informed that the assessee had opted for the Direct Tax Vivad Se Viswas Scheme, and requested to withdraw the appeal. The Departmental Representative had no objection.

What were the facts?

The assessee filed an appeal against the order of the NFAC for Assessment Year 2011-12. At the time of hearing, the assessee's counsel informed that the assessee had opted for the Direct Tax Vivad Se Viswas Scheme.

What were the issues?

Whether the appeal can be dismissed as withdrawn upon assessee opting for Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: Ms. SUCHITRA KAMBLE & SHRI NARENDRA PRASAD SINHA

For Appellant: Ms. Foziya S Saiyed, Advocate, Smt. Bhavna Gupta Singh, Sr. DR
For Respondent: Smt. Bhavna Gupta Singh, Sr. DR
Hearing: 29/01/2025

This appeal is filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi, (in short ‘the CIT(A)’), dated 07.03.2024 for the Assessment Year 2011-12.

2.

At the time of hearing of the appeal of the assessee, Ms. Foziya S Saiyed, Ld. AR of the assessee informed that the assessee had opted for Direct Tax Vivad Se Viswas Scheme, 2024, which was accepted by the Ld. PCIT. Therefore, she requested for leave to withdraw the appeal. A letter dated 29.01.2025 has also been filed by the assesse to this effect. Ld. Departmental Representative for the Revenue did not express any Samaj Seva Trust vs. ITO] A.Y. 2011-12 - 2 – objection in this regard. Accordingly, the request of the assessee for withdrawal of this appeal is allowed.

3.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

This Order pronounced on 29/01/2025

Sd/- Sd/- (SUCHITRA KAMBLE) (NARENDRA PRASAD SINHA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 29/01/2025 S. K. SINHA True Copy आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��यथ� / The Respondent. 2. 3. संबं�धत आयकर आयु�त / Concerned CIT आयकर आयु�त(अपील) / The CIT(A)- 4. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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